{"id":4396,"date":"2017-08-22T08:58:43","date_gmt":"2017-08-22T07:58:43","guid":{"rendered":"https:\/\/www.lauwers-seutin.be\/?p=4396"},"modified":"2017-11-22T21:13:29","modified_gmt":"2017-11-22T20:13:29","slug":"exoneration-des-indemnites-compensatoires-de-pertes-de-revenus","status":"publish","type":"post","link":"https:\/\/lauwers-law.be\/fr\/exoneration-des-indemnites-compensatoires-de-pertes-de-revenus\/","title":{"rendered":"Exon\u00e9ration des indemnit\u00e9s compensatoires de pertes de revenus"},"content":{"rendered":"<div class=\"wrap container btw_breadcrumb1\" role=\"document\">\n<div class=\"content row\">\n<article class=\"post-2128 post type-post status-publish format-standard hentry\">\n<div class=\"entry-content\">\n<p>Le Gouvernement f\u00e9d\u00e9ral a r\u00e9cemment transmis au Parlement son projet de loi portant des dispositions fiscales diverses I. L\u2019une des mesures propos\u00e9es concerne le traitement fiscal de l\u2019indemnit\u00e9 compensatoire de pertes de revenus en faveur des travailleurs ind\u00e9pendants victimes de nuisances dues \u00e0 la r\u00e9alisation de travaux sur le domaine public. Comme son nom l\u2019indique, cette indemnit\u00e9 vise a octroy\u00e9 aux ind\u00e9pendants une indemnit\u00e9 couvrant une partie des nuisances dues \u00e0 des travaux effectu\u00e9s sur la voirie.<\/p>\n<p>Depuis la sixi\u00e8me r\u00e9forme de l\u2019\u00c9tat, ce sont les r\u00e9gions qui sont comp\u00e9tentes pour octroyer de telles indemnit\u00e9s.\u00a0La R\u00e9gion flamande a mis en place son propre r\u00e9gime d\u2019indemnisation par un d\u00e9cret du 15 juillet 2016. Pour la R\u00e9gion wallonne et la R\u00e9gion de Bruxelles-Capitale, la loi f\u00e9d\u00e9rale en la mati\u00e8re continue \u00e0 produire ses effets.<\/p>\n<p>Le Gouvernement souhaite exon\u00e9rer d\u2019imp\u00f4t ce genre d\u2019indemnit\u00e9s compensatoires r\u00e9gionales, qu\u2019elles aient \u00e9t\u00e9 attribu\u00e9es sur base de la loi f\u00e9d\u00e9rale ou d\u2019un d\u00e9cret (ordonnance) r\u00e9gional. L\u2019exon\u00e9ration pr\u00e9vue s\u2019appliquerait tant aux b\u00e9n\u00e9fices qu\u2019aux profits, y compris les b\u00e9n\u00e9fices ou profits d\u2019une activit\u00e9 professionnelle ant\u00e9rieure.<\/p>\n<p>Le projet de loi transmis \u00e9voque une exon\u00e9ration applicable aux indemnit\u00e9s compensatoires pay\u00e9es ou attribu\u00e9es \u00e0 partir du 1er janvier 2018.<\/p>\n<p>Le projet de loi a \u00e9t\u00e9 communiqu\u00e9 au Parlement pour y \u00eatre d\u00e9battu.<\/p>\n<p>Contactez Lauwers Avocats en droit fiscal pour toutes vos questions et\/ou remarques \u00e0 ce sujet.<\/p>\n<\/div>\n<\/article>\n<\/div>\n<\/div>\n<footer class=\"content-info\" role=\"contentinfo\">\n<div class=\"sub-footer\"><\/div>\n<\/footer>\n","protected":false},"excerpt":{"rendered":"<p>Le Gouvernement f\u00e9d\u00e9ral a r\u00e9cemment transmis au Parlement son projet de loi portant des dispositions fiscales diverses I. L\u2019une des mesures propos\u00e9es concerne le traitement&#8230;<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"content-type":"","_uf_show_specific_survey":0,"_uf_disable_surveys":false,"footnotes":""},"categories":[151],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.3 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Exon\u00e9ration des indemnit\u00e9s compensatoires de pertes de revenus | Lauwers Law<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/lauwers-law.be\/fr\/exoneration-des-indemnites-compensatoires-de-pertes-de-revenus\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Exon\u00e9ration des indemnit\u00e9s compensatoires de pertes de revenus | Lauwers Law\" \/>\n<meta property=\"og:description\" content=\"Le Gouvernement f\u00e9d\u00e9ral a r\u00e9cemment transmis au Parlement son projet de loi portant des dispositions fiscales diverses I. 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